[PDF document] Annual Audit Letter 2002 03
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audit 2002/2003 Annual Letter South Norfolk District Council INSIDE THIS LETTER PAGE 2 - 4 • Key messages • The purpose of this Letter • Background to the audit and inspection programme • Objectives of audit and inspection PAGES 4 - 13 • Comprehensive Performance Assessment • Audit assurance work • Financial aspects of corporate governance • Performance work PAGES 13 - 14 • Follow up of previous reviews • Other work • Strategic Regulation: future audit and inspection work • Audit and inspection fee PAGE 15 • Status of our Audit and Inspection Annual Letter • Closing remarks PAGES 16 - 18 Appendices • Reports issued during the 2002/2003 audit and inspection programme • Auditor’s Statutory Report on the Best Value Performance Plan Reference: snordc1 South Norfolk DC AAL 02-03 – Final Version Authors: Sue Jewkes, Relationship Manager Phil Sharman, District Auditor Melanie Richardson, Audit Manager Date: 18 December 2003 audit 2002/2003 ANNUAL LETTER Best value performance plan audit Key messages The 2003/2004 Best Value Performance Plan (BVPP) complies in all significant respects with This year has again seen significant change, as statutory requirements. However we issued a the Council strives to modernise and improve qualified opinion on the arrangements for services, in line with national and local priorities. producing four of the performance indicators. During 2002/2003, the Council ...
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| Publié par | Shuwyeng |
| Nombre de lectures | 50 |
| Langue | English |
Extrait
audit 2002/2003 Annual Letter South Norfolk District Council
I N S I D E T H I S L E T T E R P A G E 2 - 4 • Key messages • The purpose of this Letter • Background to the audit and inspection programme • Objectives of audit and inspection P A G E S 4 1 3 -• Comprehensive Performance Assessment • Audit assurance work • Financial aspects of corporate governance • Performance work
P A G E S 1 3 - 1 4 • Follow up of previous reviews • Other work • Strategic Regulation: future audit and inspection work • Audit and inspection fee
P A G E 1 5 • Status of our Audit and Inspection Annual Letter • Closing remarks
P A G E S 1 6 - 1 8
Appendices • Reports issued during the 2002/2003 audit and inspection programme • Auditors Statutory Report on the Best Value Performance Plan
Reference: snordc1 South Norfolk DC AAL 02-03 Final Version Authors: Sue Jewkes, Relationship Manager Phil Sharman, District Auditor Melanie Richardson, Audit Manager Date: 18 December 2003
audit 2002/2003
K e y m e s s a g e s This year has again seen significant change, as the Council strives to modernise and improve services, in line with national and local priorities. During 2002/2003, the Council has been engaged in a number of major issues: • preparing for the Councils Comprehensive Performance Assessment undertaken by the Audit Commission this summer • responding to the challenge of Best Value • implementing a new management structure to increase capacity for strategic management • continuing to prepare for the transfer of the Councils housing stock to the South Norfolk Housing Partnership • strengthening the performance management framework through implementation of the South Norfolk Improvement Process (SNIP) • reviewing the Local Strategic Partnership. Against this background, the Council continues to strive to deliver key services. Comprehensive Performance Assessment During the year, our Comprehensive Performance Assessment (CPA) assessed the Councils overall performance as good. The Council has made significant progress to establish the means to improve service delivery, although room for improvement in a number of areas exists. The Audit Commission will now work with you on your plans for improvement . Audit assurance work Accounts We anticipate that we will issue our opinion on the accounts in December 2003. A key area to be addressed is to ensure that complete reconciliations between the main accounting system, feeder systems and the bank are produced regularly during the year.
Annual Letter Audit 2002/2003
ANNUAL LETTER
Best value performance plan audit The 2003/2004 Best Value Performance Plan (BVPP) complies in all significant respects with statutory requirements. However we issued a qualified opinion on the arrangements for producing four of the performance indicators. Financial aspects of corporate governance Financial standing The Councils overall financial position has remained within anticipated levels during the year, although underspends on the capital budget were evident. Future cost pressures require Members to remain vigilant in their monitoring of the budget position. Systems of internal financial control New joint partnership arrangements are in place for the provision of internal audit. We have made a number of recommendations to further improve internal financial controls. Good progress has been made this year on developing a risk management strategy but the Councils corporate governance arrangements require further development to comply fully with the CIPFA/SOLACE framework. Standards of financial conduct and prevention and detection of fraud and corruption Many satisfactory procedures are in place to limit, prevent and detect fraud and corruption and ensure standards of financial conduct are sound. However, some of these procedures could be enhanced. Legality of financial transactions Arrangements for ensuring financial affairs are conducted in accordance with the law and relevant regulations are adequate, and we have no recommendations to make in this area.
South Norfolk District Council (Final Version) Page 2
audit 2002/2003
Performance work Use of resources Our review of the Councils management restructuring highlighted key strengths in the approach taken and presentation of the proposals. However, there are some aspects of the review which need to be supported by subsequent action . Follow up of previous reviews The Council continues to make progress in the implementation of audit recommendations arising from our previous reviews. The purpose of this Letter This is our first joint Audit and Inspection Annual Letter for Members which incorporates our Annual Audit Letter, and is presented by the Councils Relationship Manager and District Auditor. The letter summarises the conclusions and significant issues arising from our 2002/2003 audit and inspection programme and comments on other current issues. We have issued separate reports during the year having completed specific aspects of our programme. These reports are listed at Appendix 1 for information. The Audit and Inspection Annual Letter is an important means by which the public might learn about South Norfolk District Councils stewardship of public funds. The Letter has to be publicised and made accessible to the public. The Council is required: • as soon as reasonably practicable following its receipt to publish the Audit and Inspection Annual Letter • to keep copies of the Letter available for purchase by any person on payment of a reasonable sum. Auditors responsibilities are summarised in the Audit Commissions statement of key responsibilities of auditors. The responsibilities of Audit Commission Inspectors are detailed in section 10 of the Local Government Act 1999. What we say in this letter should be viewed in the context of that more formal background. Annual Letter Audit 2002/2003
ANNUAL LETTER
Background to the audit and inspection programme Audit Commission changes To ensure that Councils receive a tailored seamless service, integrated with the work of other inspectorates, the Audit Commission has appointed a Relationship Manager for each Council. The Relationship Manager is the Commissions primary point of contact with you and is also the interface between the Commission and the other inspectorates, Government Office and other key stakeholders. Sue Jewkes has been appointed as the Councils Relationship Manager. Developments at South Norfolk District Council This year has again seen significant change, as the Council strives to modernise and improve services, in line with national and local priorities. During 2002/2003, the Council has been engaged in a number of major issues: • preparing for the Councils Comprehensive Performance Assessment undertaken by the Audit Commission this summer • responding to the challenge of Best Value implementing a new management structure • to increase capacity for strategic management • continuing to prepare for the transfer of the Councils housing stock to the South Norfolk Housing Partnership • strengthening the performance management framework through implementation of the South Norfolk Improvement Process (SNIP) • reviewing the Local Strategic Partnership. Against this background, the Council continues to strive to deliver key services.
South Norfolk District Council (Final Version) Page 3
audit 2002/2003
Objectives of audit and inspection Audit Our main objective as your appointed auditor is to plan and carry out an audit that meets the requirements of the Code of Audit Practice. We adopt a risk-based approach to planning our audit, and our audit work has focused on the significant financial and operational risks relevant to our audit responsibilities. Central to the audit are your corporate governance arrangements. Our audit is then structured around the three elements of our responsibilities as set out in the Code and shown in Exhibit 1. EXHIBIT 1 The three main elements of our audit objectives
Annual Letter Audit 2002/2003
ANNUAL LETTER
Inspection Inspection work is based around section 10 of the Local Government Act 1999, which requires us to carry out inspections and deliver reports that will: • enable the Council and the public to judge whether best value is being delivered • enable the Council to assess how well it is doing enable the Government to assess how well • its policies are being implemented • identify failing services where remedial action may be necessary. Comprehensive Performance Assessment During the year, our Comprehensive Performance Assessment (CPA) assessed the Councils overall performance as good. The Council has made significant progress to establish the means to improve service delivery, although room for improvement in a number of areas exists. The Audit Commission will now work with you on your plans for improvement. We carried out a Comprehensive Performance Assessment (CPA) as the first step in the wider improvement agenda set out in the Local Government White Paper Strong Local Leadership - Quality Public Services and now incorporated into the Local Government Act 2003 (s.99) . The White Paper encouraged greater focus on improved services for local people by freeing good councils from central government controls and restrictions, and providing poorer councils with more, and better focused, support for improvement. CPA makes an overall judgement of where each council stands. The assessment for South Norfolk District Council was undertaken by a team from the Audit Commission and took place over the period from 21 to 25 July 2003. South Norfolk District Council was assessed as a good Council.
South Norfolk District Council (Final Version) Page 4
audit 2002/2003
The main elements of the assessment were: • a self-assessment completed by the council • accredited peer challenge to inform the Councils self-assessment • a corporate assessment of the Councils overall effectiveness in supporting services to deliver improvements • an assessment of the Councils service delivery performance through two diagnostic assessments on: - progress in meeting the decent homes standard - management of public space • Benefit Fraud Inspectorates (BFI) assessment of benefit services • appointed auditor assessments of performance on each of the main elements of the code of audit practice • audited performance indicators, inspection reports and plan assessments. Summary of CPA judgements The corporate assessment concluded that South Norfolk is a good council which has a good basis to deliver more improvement. South Norfolk has over the last two years put in place most of the necessary building blocks to achieve continuous improvement in services, although recent enhancements in capacity and new ways of working have not yet, however, led to a clear trend of improvement across all of its services.
Annual Letter Audit 2002/2003
ANNUAL LETTER
Key strengths include: • effective engagement with partners, using a comprehensive community planning process, to develop a shared vision and overall priorities • implementation of a new management structure to create capacity for strategic management • development of an improved performance management framework which is starting to have an impact on service improvement • a willingness to learn from its own experiences and those of others public satisfaction for the council and most • of its services is high • future plans are soundly based with an innovative approach planned for updating the community plan alongside development of the new local plan. The assessment indicated the following weaknesses: • housing performance has deteriorated following diverted effort to LSVT preparation • there is no clear overall trend of improvement in performance indicators • the community plan priorities and the Councils objectives are very broad and the Council has not been explicit about their relative importance • public satisfaction with leisure facilities is low • the Councils approaches to risk management, project management and procurement are not yet fully embedded into the organisation • long-term targets are not always in place for future plans. The CPA report has been discussed with the Council, which has been given the opportunity to examine the Audit Commissions assessment. The report will be used as a basis for improvement planning by the Council.
South Norfolk District Council (Final Version) Page 5
audit 2002/2003
Audit assurance work Accounts We anticipate that we will issue our opinion on the Councils accounts for the year ended 31 March 2003 by the end of December 2003. A key area to be addressed is to ensure that complete reconciliations between the main accounting system, feeder systems and the bank are produced regularly during the year. Review of core financial processes To assess the basis on which the accounts are prepared we examined the Councils core financial processes between February and April 2003. We reviewed: • the main accounting system • the budgetary control process • the year end closedown process. Key recommendations from our work include the need for: • completing reconciliations between the main accounting system, feeder systems and the bank on a timely basis all reconciliations to be subjected to an • evidenced review by the officers responsible • updating procedure notes following the introduction of the new general ledger • controls to be put in place to ensure that all debits and credits in the general ledger net to zero with any imbalances being identified and rectified on a timely basis • introducing formal procedures for creating and authorising journals. Officers acknowledge that control account procedures are not yet up to date. An action plan is being drawn up to rectify the situation.
Annual Letter Audit 2002/2003
ANNUAL LETTER
Review of the financial statements Members approved the Councils accounts on 8 September, by the statutory deadline. Our audit work is substantially complete and we anticipate issuing the audit opinion on the Councils accounts for the year ended 31 March in December. During the audit, we proposed a number of adjustments to correct disclosure errors which, following discussion with Officers, will be incorporated in the final audited statements: • separate disclosure of the NNDR bad debt provision on the face of the Collection Fund • separate disclosure of income and expenditure in respect of corporate management, democratic representation and unapportionable central overheads on the face of the Consolidated Revenue Account to comply with the Best Value Accounting Code of Practice • an adjustment of £170k to correctly disclose rental income in the year to which it relates • a material adjustment to reflect the revaluation of council house dwellings, which had not been undertaken at 31 March. The Accounts and Audit Regulations 2003 have introduced a requirement to bring forward the date by which the accounts must be approved, and the audit opinion issued by one month for each. This will continue until the year ended 31 March 2006 by which time the Council will need to approve its statement of accounts by 30 June 2006 and we will need to issue our audit opinion by 30 September 2006. The Council will therefore need to bring forward its approval of the accounts next year. Preparation will be a key task for the Council to ensure that its arrangements for producing the financial statement to the earlier deadline are adhered to through: • effective project management • streamlining procedures for the production of estimates closer liaison between Finance and • Service Managers for the provision of timely financial information.
South Norfolk District Council (Final Version) Page 6
audit 2002/2003
Reporting to the Council There is a new auditing standard which applies to our audit of your accounts - Statement of Auditing Standard (SAS) 610 Reporting to those charged with governance. This requires us to report to Members the following matters before they give an opinion on the financial statements: • expected modifications to the auditors report • unadjusted misstatements material weaknesses in the accounting and • internal control systems identified during the audit • their views about the qualitative aspects of the entitys accounting practices and financial reporting • matters specifically required by other auditing standards to be communicated to those charged with governance • any other relevant matters relating to the audit. In previous years we have discussed such issues with officers rather than Members, but the SAS encourages openness and accountability by ensuring that Members take responsibility for the Councils accounts. We reported to the full Council under SAS 610 on 1 December 2003 on the following significant matters. • Material weaknesses in accounting and internal control systems. - The Council has not uprated its valuation of council dwellings for the period 1 April to 31 March 2003, as required by the HRA (Accounting Practices) Directions 2000, the Statement of Recommended Practice and Capital Accounting Manual. Officers are to uprate valuations by using in-year indices or by performing a desktop valuation as at 1 April 2003. The calculations are to be endorsed formally by the Councils internal valuer, and we will apply additional audit tests before our opinion is issued. The failure to uprate in-year the valuation of assets in line with the statutory guidance puts at risk decisions made on the use of assets and may lead to a material misstatement of account.
Annual Letter Audit 2002/2003
ANNUAL LETTER
• Other matters. - The Council is required to make specified disclosures in respect of its liabilities to pay pensions and associated benefits. The authority has relied, for the purposes of making these disclosures, on information supplied to it by Norfolk County Council in its capacity as administering authority of the pension scheme, and on information provided by the schemes actuaries. Amongst the membership of the pension scheme are persons employed by bodies in respect of which valuations of the assets and liabilities in accordance with FRS17 were not undertaken at 31 March 2003. It has not, therefore, been possible to confirm in total the allocation of scheme assets to individual employing bodies. We have sought to place reliance on analytical review procedures to satisfy ourselves that there is no material misstatement in the authoritys accounts. The authority, in liaison with Norfolk County Council and other bodies participating in its pension scheme should liaise with the schemes actuary to establish appropriate arrangements to ensure that the attribution of scheme assets can be verified in future years. This is particularly important for 2003/2004 as, for the first time, liabilities measured in accordance with FRS17 will be reflected in the authoritys balance sheet and revenue account. - We have received three valid notices of objection (and one potential objection) from local electors. We have requested further written submissions from the electors to clarify the issues raised. In addition, we have requested further documentary evidence from both the electors and the Authority to help us decide these objections. We will take a view as to whether any, or all of the objections taken together, could have a material impact on the financial statements. If this is the case then we cannot give our opinion until these issues have been satisfactorily resolved.
South Norfolk District Council (Final Version) Page 7
audit 2002/2003
We will seek to obtain a Letter of Representation after consideration of the SAS610 report, which we expect will set out what South Norfolk District Council will do to address these issues raised next year. National Land Information Service The Council is proposing to enter into a managed services contract to computerise South Norfolks land and property systems and services. The Council has asserted that this transaction is off balance sheet. In accordance with established procedures we have reviewed the proposed accounting treatment and provided officers with a summary of issues for consideration. Best Value Performance Plan audit The 2003/2004 Best Value Performance Plan (BVPP) complies in all significant respects with statutory requirements. However we issued a qualified opinion on the arrangements for producing four of the performance indicators. Under the Local Government Act 1999, specified local government bodies are required to comply with the general duty of Best Value, which is defined as making arrangements to secure continuous improvement in the way in which their functions are exercised, having regard to a combination of economy, efficiency and effectiveness. The Council is required to publish annually a BVPP, which summarises its assessment of performance and its plans in relation to Best Value. The Council is responsible for preparing the BVPP and for the information and assessments that are set out within it, and the assumptions and estimates on which they are based. It is also responsible for putting in place appropriate performance management and internal control systems, from which the information and assessments in the BVPP are derived. We consider and report on whether the Council has complied with statutory requirements in respect of the preparation and publication of its BVPP. Annual Letter Audit 2002/2003
ANNUAL LETTER
We are not required to form a view on the completeness or accuracy of the information or the realism and achievability of the assessments published by the audited body in its BVPP. Publication of the 2003/2004 BVPP A number of statutory changes were made to the Best Value regime last year, the most notable being: • moving the date by which the BVPP must be published from 31 March to 30 June • the requirement to publish summarised information by 31 March as before, but without being subject to audit • the deadline for auditors to issue their statutory Best Value audit reports moved to 31 December. We concluded that the Councils BVPP contains all the key elements required by legislation and statutory guidance, we formed a positive assessment of the BVPP as a whole. Amendments were made to a number of indicators and we expressed reservations over the systems for producing eight of the indicators. Reservations on four of the indicators had a material impact on the reported information therefore we issued a qualified opinion in respect of these BVPIs. Our Best Value audit opinion is included as Appendix 2 to this Letter. Recommendation The Council should im rove existin s stems for the com ilation of erformance indicators to ensure accurate erformance information is re orted in the BVPP. Performance information We found there was a lack of commitment to producing accurate performance indicators supported by clear audit trails. A number of indicators had not been calculated in accordance with relevant definitions and we frequently found that supporting evidence was not readily available or did not agree with the published indicators. However, we note that since April 2003, arrangements have been strengthened and include additional support from three Performance Review Officers.
South Norfolk District Council (Final Version) Page 8
audit 2002/2003
Financial aspects of corporate governance Our audit of the financial aspects of corporate governance covers the following areas: • financial standing systems of internal financial control • • standards of financial conduct, and the prevention and detection of fraud and corruption • legality of financial transactions. Financial standing The Councils overall financial position has remained within anticipated levels during the year, although underspends on the capital budget were evident. Future cost pressures require Members to remain vigilant in their monitoring of the budget position. Review of arrears The Councils arrears position has remained stable when compared to last year for council tax and non-domestic rates as shown in Exhibit 2 below. EXHIBIT 2 Collection rates as a percentage of net collectable debit have remained stable over the last three years Council tax % NNDR % 31 March 2001 98.3 99.3 31 March 2002 98.3 99.3 31 March 2003 98.3 98.2 Council tax collection exceeds the district average of 97.6% for 2002/2003. However the NNDR collection rate has fallen marginally below the district council average of 98.5% and suggests that this is an area to keep under close review.
Annual Letter Audit 2002/2003
ANNUAL LETTER
2002/2003 Outturn The Councils overall financial position has remained within anticipated levels during 2002/2003 as summarised below. • Net general fund spending was £610k less than budget (£13.3m). • The year end balance on the General Fund was maintained at £1m, with the balance on the contingency reserve increasing to almost £1.5m at the year end. • The Housing Revenue Account showed a net underspend of £246k, reducing the outturn deficit to £71k and producing a year end balance of £632k. • The capital budget of 6.8m was underspent by £1.9m. Slippage of £1.9m into 2003/2004 has already been identified and approved by Members. Future financial position The October Cabinet has reviewed the Medium Term Plan (MTP) for 2003/2004 to 2008/2009. This sets out broad spending forecasts over the next five years and highlights that the General Fund will be under increased pressure in 2004/2005. The report sets out the risks and assumptions behind the financial forecasts balances and notes that efficiency savings, as yet unspecified, will be required to reduce any potential budget shortfall. Officers are undertaking a budget savings exercise and reviewing the Councils reserves and balances prior to presenting a fuller MTP report to Cabinet in February 2004. By this time, the financial impact of the Prudential Code and the housing transfer will also be clearer. Although the financial position has improved over recent years, there is a continued need for Members to be vigilant in their monitoring of the budgetary position.
South Norfolk District Council (Final Version) Page 9
audit 2002/2003
The requirement to include details in the Statements of Account of the Councils pension fund obligations is being phased in over the next few years. As valued at 31 March 2003, the deficit within the fund has risen to £11.3m (£1.9m in 2001/2002), mainly reflecting poor stock market performance during the year. The actual contribution payable by the Council will be determined by a full actuarial review in 2004, when a longer term view will be taken as to whether any increases in the Councils contributions will be needed. The introduction of the Prudential Code of Borrowing from 2004, to replace the current system of capital controls, places a far greater emphasis on local authorities utilising their resources to meet their objectives by considering the affordability of their capital plans and their impact on council tax and rent levels. Members should monitor the plans being drawn up by officers to meet the requirements of this Code. These include the development of three year forward revenue and capital expenditure forecasts. Recommendation Have re ard to the im lications of the im act of ension contributions and the Prudential Code of Borrowing. Systems of internal financial control New joint partnership arrangements are in place for the provision of internal audit. We have made a number of recommendations to further improve internal financial controls. Good progress has been made this year on developing a risk management strategy but the Councils corporate governance arrangements require further development to comply fully with the CIPFA/SOLACE framework.
Annual Letter Audit 2002/2003
ANNUAL LETTER
Internal financial controls are the arrangements put in place to ensure good financial stewardship. The main focus of our work has been to review: • the Councils arrangements for internal financial control, including a follow up of our report on the Councils arrangements in 2001/2002 • the scope and quality of internal audit work, assessing the evidence provided to confirm that adequate internal controls are in place and operating as intended. Internal financial control In assessing the Councils arrangements for internal financial control, we have taken account of the work of Internal Audit and we have followed up our 2001/2002 audit work covering the management arrangements for business critical systems, including budgetary control. Key areas to improve are: • develop a procedure manual covering all finance functions, including budgetary control, to act as a reference point for staff • review and update procedure notes for income, payroll and council tax to ensure they are appropriate to current procedures • ensure that all suspense accounts are regularly reviewed and investigated • formalise the process for seeking explanations for all significant budget variances and ensure that action plans are prepared and monitored at departmental level. Internal Audit Internal audit services were provided by PS Ltd (formerly known as NSA Internal Audit Services Ltd) in 2002/2003. During the year the contract was re-tendered and from April 2003 the Council has entered into an arrangement with two other neighbouring councils and a private sector partner (ACIT Services Ltd) for the provision of a joint internal audit service. The new internal auditor carried out a review of key system controls to assist the Council in preparing its Statement on the System of Internal Financial Control for 2002/2003.
South Norfolk District Council (Final Version) Page 10
audit 2002/2003
In general, the Council has complied with Regulation 5 of the Accounts and Audit Regulations 1996, which requires authorities to maintain an adequate and effective system of Internal Audit. However, further work is necessary to comply fully with the CIPFA Standards for Internal Audit including: • the development of a strategic audit plan, supported by an evidenced based assessment of risk • carrying out a formal risk assessment and agreeing a programme of computer internal audit work • reviewing the terms of reference for internal audit to ensure it complies with the CIPFA Code of Practice • ensure substantial completion of the work programme by 31 March each year • introduce a formal system for following up previous audit recommendations. A number of these matters relate to the Councils previous internal auditors and are planned to be addressed through the new arrangements. We will follow up these issues as part of our next years audit work. Statement of Internal Control Within the statement of accounts approved by Members is a Statement of Internal Control. This sets out the framework that comprises the system of internal financial control, and the work undertaken by internal audit and other managers in reviewing the effectiveness of the system of internal financial control. In addition the Statement comments on the adoption of a Local Code of Corporate Governance, where there are weaknesses when compared with the CIPFA/SOLACE framework and how these are to be addressed. A Local Code of Corporate Governance was adopted by the Council in January 2003. However, there are no formal arrangements in place for members to monitor and test the operation of the new framework.
Annual Letter Audit 2002/2003
ANNUAL LETTER
At the time of our audit, arrangements for risk management and identification of key financial and operational risks were at an early stage of development. However, a risk management strategy, approved by Cabinet, came into effect from April 2003. Arrangements for risk identification and management should continue to be developed to include: formal identification and assessment of risks • • mapping of risks to internal controls • involving members in determining key risks and responses • putting a risk register in place. We note that work in this area is ongoing, we will follow this up as part of our 2003/2004 audit work. Recommendations Monitor compliance with the Code of Corporate Governance. Standards of financial conduct and prevention and detection of fraud and corruption Many satisfactory procedures are in place to limit, prevent and detect fraud and corruption and ensure standards of financial conduct are sound. However, some of these procedures could be enhanced. The Council must ensure that its affairs are managed in accordance with proper standards of financial conduct, and to prevent and detect fraud and corruption. No significant weaknesses were identified from our review of the Councils procedures, however we noted the following areas where improvements are needed: • ensure that processes are in place to promote awareness of anti-fraud and corruption issues in the governance framework which are reinforced by training and publicity • remind staff of their responsibility to register pecuniary and non-pecuniary interests in the register of officers interests.
South Norfolk District Council (Final Version) Page 11
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